M.D.,BHARAT MOTORS vs. A.C.OF INCOME TAX
The appeal is allowed in the above terms
ITA/132/2006HC Orissa02 Feb 2022
Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK
Section 192Section 201Section 201(1)Section 271CSection 273B
TDS was in contravention of Section 192 of the IT
Act.
5. While admitting the appeal on 21st September 2007, this Court
framed
the
following
substantial
questions
of
law
for
consideration:
(i) Whether the ITAT was justified in dismissing the appeal
ignoring the facts and figures on record, particularly when specific
ground regarding the same had been taken, taking into
